Dampak Tata Kelola Perusahaan Dan Kualitas Audit Terhadap Pengungkapan Covid-19 Di Indonesia Tahun 2020-2021
Ganapati Rasyid,
Nur Cahyonowati
Abstract:The purpose of this study is to examine the effect of corporate governance and audit quality on COVID-19 disclosure. The dependent variable used in this study is COVID-19 disclosure, while the independent variable used in this study consists of board size, board independence, board diversity, audit committee size, audit committee independence, audit office size, and audit opinion type. The population in this study consists of all companies registered in the Indonesian Stock Exchange during the years 2020-2021.… Show more
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